投资型税收激励与企业污染减排——基于经济绩效与环境绩效的双维机制检验  

Investment-based Tax Incentives and Enterprise Pollution Reduction—Two-dimensional Mechanism Test Based on Economic Performance and Environmental Performance

作　　者：江鑫 李光龙[1,2] Jiang Xin;Li Guanglong(School of Economics,Anhui University,Hefei 230601,China;Anhui Research Center for Ecological and Economic Development,Anhui University,Hefei 230601,China)

机构地区：[1]安徽大学经济学院,安徽合肥230601 [2]安徽大学安徽生态与经济发展研究中心,安徽合肥230601

出　　处：《数量经济研究》2024年第1期153-174,共22页The Journal of Quantitative Economics

基　　金：国家社科基金一般项目“政绩与财政双重压力视阈下地方民生性支出有效性研究”(22BJY026);安徽省社会科学重点项目“安徽经济高质量发展的财政支持体系优化研究”(AHSKZ2019D018);安徽省质量工程研究生学术创新项目“政府采购对企业绿色创新的影响研究”的联合资助。

摘　　要：本文基于2002~2013年中国“工企-污染”微观数据,以增值税转型政策作为一项准自然实验,采用双重差分模型实证研究了投资型税收激励对企业污染减排的影响及其机制。研究发现:增值税转型有效促进受政策影响企业的污染减排,且这种政策效果在重资产型企业、低碳试点城市以及非国有企业中更为显著。此外,地方政府环境规制与公众环境诉求对增值税转型的减排效应存在良好的协同效应。增值税转型通过增加企业研发投入与提高企业全要素生产率,鼓励企业增加环保投资及增强绿色创新能力来实现污染减排。这些研究结论为进一步完善增值税制度设计以推动企业绿色转型提供了经验证据与政策参考。Based on the micro-data of China's“industry and enterprise-pollution”from 2002 to 2013,we take the transformation policy of value-added tax as a quasi-natural experiment,and use the double difference model to empirically study the impact of investment-based tax incentives on enterprise pollution reduction and its mechanism.The study found that the transformation of value-added tax effectively promoted the pollution reduction of enterprises affected by the policy,and this policy effect was more significant in heavy-assets enterprises,low carbon pilot cities and non state-owned enterprises.In addition,local government environmental regulations and public environmental appeals have a good synergy effect on the emission reduction effect of value-added tax transformation.VAT transformation can reduce pollution by increasing R&D investment and total factor productivity of enterprises,encouraging enterprises to increase investment in environmental protection and enhancing green innovation capacity.These research conclusions provide empirical evidence and policy reference for further improving the design of value-added tax system to promote the green transformation of enterprises.

关 键 词：投资型税收激励 增值税转型 企业污染减排 协同效应 

分 类 号：F205[经济管理—国民经济]